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New Delhi: Finance Ministry has extended the last date to avail benefit of the late fee amnesty scheme from existing 31st this month to 30th November, 2021. Earlier, the government had provided relief to the taxpayers by reducing or waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 1st June to 31st August this year.

The Ministry said, based on the multiple representations received, government has also extended the timelines for filing of application for



revocation of cancellation of registration to 30th September this year. The due date of filing of application for revocation of cancellation of registration falls between 1st March to 31st August, 2021.

The Ministry said, the extension of the closing date of late fee amnesty scheme and extension of time limit for filing of application for revocation of cancellation of registration will benefit a large number of taxpayers, specially small taxpayers, who could not file their returns in time due to various reasons.




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